Section 21
Section 21 of the Assam Goods and Services Tax Act, 2017. Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in excess distribution of · credit to one or more recipients of credit, the excess credit so distributed shall be recovered from such recipients along with interest, and th
Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in excess distribution of · credit to one or more recipients of credit, the excess credit so distributed shall be recovered from such recipients along with interest, and the provisions of section 73 or section 74, as the case may be, shall, mutatis mutandis, apply for determination of amount to be recovered. CHAPTER VI REGISTRATION Persons liable for registration.
Section 21, The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 21
How do I find court cases under Section 21 of the Assam Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Assam Goods and Services Tax Act 21, section 21 Assam Goods and Services Tax Act, section 21 of the Assam Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 21 of the Assam Goods and Services Tax Act, and has it changed?
Its own text turns on section 20, section 73, section 74, so none of them can safely be read on its own.
When was the Assam Goods and Services Tax Act enacted?
Assam Goods and Services Tax Act was enacted in 2017 as Act 28 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/fdbd939d-814c-496c-be80-1a4eb655bc6f.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/0ebad97c-7474-4c53-a1c0-f3c3582cb481/content). This page is not a substitute for legal advice.